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NATIONWIDE LIFE INSURANCE COMPANY [NATIONWIDE INSURANCE LOGO]
NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY
HOME OFFICE: ONE NATIONWIDE PLAZA - COLUMBUS, OH 43215-2220
May 6, 1999
VIA EDGAR
The United States Securities
and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Subject: NACo Variable Account of
Nationwide Life Insurance Company
SEC File No. 33-33425
CIK No. 000070281
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933 ("1933 Act") and on
behalf of the NACo Variable Account (the "Variable Account") and Nationwide Life
Insurance Company (the "Company"), we certify that the form of the Prospectus
and the Statement of Additional Information that would have been filed under
paragraphs (b) and (c) under Rule 497 does not differ from the form of the
Prospectus and Statement of Additional Information contained in Post-Effective
Amendment No. 18 (1933 Act) and No. 19 of the Investment Company Act of 1940 to
the Registration Statement for the Company and the Variable Account which became
effective May 1, 1999.
Please contact the undersigned at (614) 249-0075 with any questions regarding
this filing.
Very truly yours,
NATIONWIDE LIFE INSURANCE COMPANY
/s/ Heather Harker
Heather Harker, Esq.
Compliance Manager
cc: Mr. Kevin Kirchoff, Esq.
Branch Chief
Stop 5-6
Office of Insurance Products and Legal Compliance
